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| Title: | 公司治理評鑑對資本與員工投資效率之影響: 以台灣上市櫃公司為例
The Impact of Corporate Governance on Capital and Labor Investment Efficiency: Taiwan’s listed Companies for Example |
| Authors: | 羅耘志
Lo, Yun-Chih |
| Contributors: | 俞京和
羅耘志
Lo, Yun-Chih |
| Keywords: | 公司治理評鑑
資本投資效率
員工投資效率
Corporate governance evaluation
Capital investment efficiency
Labor investment efficiency |
| Date: | 2022 |
| Issue Date: | 2022-07-01 16:04:42 (UTC+8) |
| Abstract: | 本研究採用2016至2020之公司治理評鑑。根據評鑑結果，可以發現他們與公司的資本投資效率有顯著地正向影響，支持假設1。此外，本研究也檢查其與員工投資的關係。員工對於生產力是一個很重要的因素，但在以往的文獻長期被忽略，員工也是近年來越來越受到關注的智慧資本之一。因此，本研究也探討了公司治理評鑑結果與員工投資效率之關係。實證結果與資本投資相同，支持假設2。整體而言，如果公司在公司治理評鑑取得較佳的成績，他們的資本與員工投資就會更加有效率。
This study is based on the corporate governance evaluation results from 2016 to 2020. According to these evaluation results, they have significant positive relationship with corporate capital investment efficiency, supporting the hypothesis 1. Moreover, this study extends this line of research by examining investments in labor, an important factor of production that has been largely overlooked by previous literature. Labor is one of the intellectual capital that has received more and more attention recently. Hence, I also do the empirical test to examine the relationship between the corporate governance evaluation results and labor investment efficiency. The empirical results are the same as the capital investment, consistent with the hypothesis 2. In conclusion, if companies get higher grades on evaluation, their capital and labor investments are more efficient. |
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| Description: | 碩士
國立政治大學
會計學系
109353027 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109353027 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202200615 |
| Appears in Collections: | [會計學系] 學位論文
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